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TREAS/IRS RIN: 1545-BQ72 Publication ID: Spring 2025 
Title: Certain Dual Consolidated Loss Rules 
Abstract:

The regulation provides rules regarding the application of the dual consolidated loss rules and the treatment of certain disregarded payments. 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Deregulatory 
CFR Citation: 26 CFR 1    26 CFR 301   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/06/2024  89 FR 64750   
NPRM; Correction  09/03/2024  89 FR 71214   
NPRM Comment Period End  10/07/2024 
TD 10026  01/14/2025  90 FR 3003   
Final Action  05/00/2026 
Additional Information: REG-105128-23 (NPRM) Drafter attorney: Brady Plastaras (202) 317-6937 Reviewer attorney: Andrew Wigmore (202) 317-5443 Treasury attorney: Brett Bloom (202) 622-6596 CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Brady Plastaras
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4559,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: brady.plastaras@irscounsel.treas.gov